JERUSALEM // Two Palestinians were killed on Monday as they allegedly tried to stab Israeli police in the West Bank city of Hebron while a third Palestinian was shot and wounded after police claimed he stabbed and wounded two Israeli police officers in Jerusalem.
The two attacks followed a bloody weekend in which four Palestinians were killed while allegedly attacking Israelis, raising fears of a return to the near-daily on-sight executions of Palestinians seen at times over the last year.
Police spokeswoman Luba Samri said that in Hebron, two assailants tried to stab soldiers guarding a checkpoint, lightly wounding one officer before the troops opened fire, killing the attackers.
The officers were securing a holy site known to Muslims as the Ibrahimi Mosque and to Jews as the Tomb of the Patriarchs, Ms Samri said.
Earlier on Monday, a Palestinian stabbed two Israeli police officers outside Jerusalem’s Old City before being shot and critically wounded, Ms Samri said. A 38-year-old female police officer suffered wounds to her neck and was badly injured, while a second officer was recovering from injuries.
Ms Samri said the assailant is in his 20s and a resident of east Jerusalem.
The Jerusalem attack occurred outside Herod’s Gate, near a bustling commercial avenue of east Jerusalem. Police ordered the shops in the area closed on Monday.
Over the weekend, four Palestinians, one of whom held Jordanian citizenship, were shot dead during alleged assaults on Israelis, according to Israeli authorities.
Jordan has demanded a detailed explanation from Israel about the killing of 28-year-old Said Amro by Israeli forces. Israeli police claimed Amro rushed out of Jerusalem’s Old City armed with knives and tried to stab officers before being shot dead.
Israeli foreign ministry spokesman Emmanuel Nahshon said the Jordanian foreign ministry has requested a discussion of the incident with Israel’s ambassador.
Since last September, more than 220 Palestinians have been killed by Israeli security forces in a wave of violence. Israel says most were attackers, but the Palestinians have accused Israeli forces of using excessive force and killing people who were not assailants. In the same period, 34 Israelis have been killed in stabbing, car ramming and shooting attacks.
The spike in violence over the weekend spurred the Israeli military to send troop reinforcements to the occupied West Bank. Israeli prime minister Benjamin Netanyahu warned that the potential for violence could rise as the Jewish high holidays approach.
Israel has blamed the violence on incitement by Palestinian political and religious leaders compounded on social media sites. The Palestinians say it is rooted in nearly 50 years of military occupation and dwindling hopes for independence.
* Associated Press
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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